UHY M.L. Aguirre & Co., CPAs offers "Total Advisory eXperience" to business enterprises and non-profit organizations, primarily banking institutions, savings & loans associations, manufacturing, gaming, real estate, retail, travel, advertising, aerospace, export-oriented, foreign-controlled & affiliated companies, NGOs, cooperatives, and service entities. This unique advisory experience is predicated on a strong sense of professionalism that is highly personalized and responsive to client's requirements. It also maximizes the client's benefit.

The Firm is strong in the SME market which comprises nearly 98% of the country's economic enterprises. Its specialization on fraud audit, tax reviews, internal control systems and cost structures in addition to its attestation function has propelled the Firm to new and greater heights, gaining for itself a foothold on the business sector of large corporate players. In every engagement, the Firm emphasizes areas for improvement that strengthen its clients' internal control and reporting systems, thus improving the client's decision-making.

Compliant with government and standards requirements, UHY-MAC has secured major accreditations from regulatory bodies such as the Securities & Exchange Commission (SEC), Central Bank of the Philippines (BSP), Professional Regulations Commission Board of Accountancy (PRC BOA), and Bureau of Internal Revenue (BIR), boosting its stature in public accounting practice. Strong linkages with local and foreign organizations is foreseen as one of the potent factors in achieving UHY-MAC's vision to be among the Top 10 accounting firms in the country.

UHY M.L. AGUIRRE &CO., CPAs is a member of Urbach Hacker Young International Limited, a UK company, and forms part of the international UHY network of legally independent accounting and consulting firms. UHY is the brand name for the UHY international network. The services described herein are provided by the Firm and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has any liability for services provided by other members.

UHY M.L. AGUIRRE &CO., CPAs is a member of UHY. Established in 1986 and based in London, UK, UHY is a network of independent accounting and consulting firms with offices in nearly 250 major business centres in 81 countries. Over 6,800 staff generated an aggregate income of USD 625 million in 2011, ranking UHY as the 25th largest international accounting and consultancy network. Each member of UHY is a legally separate and independent firm. The UHY network is a member of the Forum of Firms.


Founder & Senior Partner, UHY M.L.AGUIRRE & CO., CPAs

Michael 'Mhike' L. Aguirre has been managing the accounting firm that bears his name since its founding in November 2006. His career in the practice of accountancy started when he joined a leading 2nd tier international accounting network in 1999. He was seconded to Grant Thornton Vietnam where he was tasked to lead audits on foreign-funded projects and NGOs with operations in Vietnam, Laos, and Cambodia. He continued his audit practice in Manila until he went on to organize his own firm.

Mhike has performed numerous statutory and special audits on local and foreign corporations and has conducted consultancy engagements involving M&As, consolidations, receiverships and rehabilitations. He has also extensive experience in various functional areas such as fraud audits, cost accounting, automated accounting systems, and internal control reviews and assessments. Under his leadership, the firm has grown from an individual practice into a partnership that caters to multinationals as well as small and medium-sized enterprises.

Mhike was also involved in the academe as a faculty member of the University of Makati from 2009 to 2010. In late 2015, he was appointed by the Philippine Institute of Certified Public Accountants (PICPA) as a member of the Quality Assurance Review Committee. As committee member, he facilitated the introduction of Quality Assurance Review (QAR) among his fellow public practitioners in the country. He was once commissioned to head the Ethics & Governance Committee of the Association of Certified Public Accountants in Public Practice (ACPAPP) in 2016-2017. An active member in various associations: Korean Chamber of Commerce of the Philippines (KCCP), Aerospace Industries Association of the Philippines, Inc. (AIAP), Tax Management Association of the Philippines, Inc. (TMAP), and in his Firm's international affiliation, Intercontinental Groupings of Accountants & Lawyers (IGAL) from 2012 to 2015, and with Urbach Hacker Young International (UHY) from 2015 to date.

Recently, Mhike has been active in conducting trainings and seminars particularly on topics of his interests: digital taxation, crypto currency taxation, TRAIN Law, digital privacy compliance and impact assessment, international taxation, transfer pricing, one person corporation (OPC), partnerships, among others.

Lastly, he received his Masters in Business Administration (MBA) from the Ateneo Graduate School of Business in 2006. He just completed his Masters of Science in Taxation at the Golden Gate University, San Francisco, USA last April 27, 2019.

Mhike's slogan for his firm - Timely Business Advice - reflects his professional attitude towards his clients and defines his personalized work ethic.


Ruel started as part time auditor and consultant at the firm before he was accepted as full partner in May 2008. His career in the public practice started when he joined a small auditing firm where he got promoted to a supervisory position after three years. He has performed various statutory, tax and special audit engagements in the retail, manufacturing, and service industries. He has also reviewed, designed and implemented accounting and internal control systems particularly in production process controls and monitoring.

He also served as accounting manager for a holding company for nine years where he is responsible for all accounting functions as well as establishing accountability over assets and preparation of management reports.

Audit Director and Consultant

Ely has forty (40) years of accumulated experience in accounting and finance in public practice, private companies, and in the academe. He was formerly audit manager of the top accounting firm in public practice in the Philippines. He also had a stint as partner in another auditing firm. Furthermore, he is also involved in the academe as faculty and former Cluster Chair of Finance at the Ateneo Graduate School of Business. He was also one of the members of the Board of Accountancy.

He completed his doctorate in Organization Development at the Southeast Asia Interdisciplinary Development Institute in 2010. He also obtained his degree in Master in Business Administration at the University of California, Los Angeles, USA, Beta Gamma Sigma, in 1975. Besides his extensive educational background, he has also attended several international and local training programs and conferences.

Tax Lawyer

Ali is a Lawyer and a Certified Public Accountant by profession. Ali is a member of Integrated Bar of the Philippines (IBP) and Philippine Institute of Certified Public Accountants (PICPA). He has 15+ years of experience in public accounting, tax and legal services, management advisory services and administration. He has 5+ years working in a law office handling litigations in taxation, labor, corporate, and other legal consultancy services. He has also 5 + years of experience working in Shared Services and BPO industry as Country Director.

Audit Manager

Hector is an experienced auditor from one of the big four auditing firms in the Philippines and has extensive knowledge in financial audits of companies registered in economic zone areas (PEZA) that are engaged in manufacturing, subassembly, trading, information technology, manpower placement, and non-profit activities.

He was seconded to UHY Malaysia where he was tasked to co-lead and audit of a subsidiary of one of the biggest distributor and supplier of quarry machinery and equipment in Malaysia, Singapore, Indonesia, Thailand, Myanmar and Cambodia. In addition with the audit experience, he also undertook training with UHY Malaysia's technical head.

Audit Manager

Celmar, before assuming the position as Audit Manager, was the Quality Assurance head for the firm. He also led several tax cases and tax assessment engagements and audit experience in various industries such as retail, hospital and business process outsourcing among others. He also conducts Quality Assurance review for members of Philippine Institute of Certified Public Accountants (PICPA) and Accredited Professional Organization (APO) of CPAs in the Philippines.

He was seconded to UHY Malaysia where he was tasked to co-lead and audit of a subsidiary of one of the biggest distributor and supplier of quarry machinery and equipment in Malaysia, Singapore, Indonesia, Thailand, Myanmar and Cambodia. In addition with the audit experience, he also undertook training with UHY Malaysia's technical head.

Tax Supervisor

Jane heads the tax department of the firm, a group who handles tax litigation support, tax compliance, and similar undertakings. Jane has been with UHY for more than 5 years.

Quality Assurance; Technical and Research Supervisor

Aireylica spearheads the firms Quality Assurance department and also responsible for the technical updates in tax, audit & accounting. Aireylica has been with UHY for more than 3 years.

Our Mission

UHY-MAC provides timely 'doing business' supports to financial and quasi-financial institutions, digital intermediaries, export oriented, non-profit organizations, and other business enterprises.

Our Vision

A top 10 provider of accountancy services that catalyzes "convenience" and "Total Advisory eXperience (TAX)" to business enterprises and NPOs.

Our Core Values & Beliefs

1. COMPETENCY. We believe in developing a core of dedicated and competent professional staff through selective hiring, excellent training and development, a continuing program of professional education, and competitive compensation and benefits.
2. ETHICAL CONDUCT. We believe in adhering to the highest professional and ethical standards to ensure the quality of our services.
3. SERVICE. We believe in ascribing the utmost importance to our clients’ interests.
4. PROFESSIONALISM. We believe in authentic work ethic founded on trust, fairness, and social responsibility.
5. RESPONSIVENESS. We believe in developing a comprehensive array of services to encompass attestation, assurance, tax, and other advisory and related services to better serve our clients.
6. TECHNOLOGY. We believe in employing state-of-the-art technology to facilitate the delivery of our services.
7. STEWARDSHIP. We believe in maximizing the value of our partners’ investments.